A company recorded the following data for operations during six months of the fiscal year:

January February March April May June Overhead Cost $601,600 565,000 589,000 635,000 593,250 624,000 Labour hours 34,680 24,960 27,560 38,960 29,200 36,040 Required A. Using the high-low method, compute the variable rate for overhead per labour hour. B. Using the high-low method, compute the fixed cost. C. What is the cost formula? D. Using the cost formula from (C), estimate the overhead cost for 42,800 labour hours